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HomeMy WebLinkAboutR20-081 Concerning Taxpayer Generated Petitions for Abatement and Refund of Taxes DocuSign Envelope ID:9046E33C-FA36-4269-9A60-5D045CAB8272 Commissioner Scherr ved adoption Of the following Resolution: BOARD OF COUNTY COMMISSIONERS COUNTY OF EAGLE,STATE OF COLORADO Resolution No.2020-081 RESOLUTION CONCERNING TAXPAYER GENERATED PETITIONS FOR ABATEMENT AND REFUND OF TAXES BEFORE THE EAGLE COUNTY BOARD OF COUNTY COMMISSIONERS WHEREAS, the Board of County Commissioners for Eagle County, Colorado (hereinafter referred to as the `Board") is responsible for hearing petitions for refund or abatement of property taxes pursuant to C.R.S. §§39-1-113 and 39-10-114;and WHEREAS, petitions for abatement have been submitted to the Board by the taxpayers for the purposes of correcting alleged erroneous valuations for assessment, irregularity in levying, clerical errors and/or overvaluations;and WHEREAS, said petitions have been previously submitted to the Eagle County Assessor (the"Assessor")for consideration and recommendations; and WHEREAS, the Petitioners have either requested administrative denial of said petition as set forth in the attached Exhibit"A,"or failed to commit to a hearing before an independent referee in time for the Board to enter a decision within the time-frame set forth at C.R.S. 39-1-113(1.7);both petitions shall therefore be administratively denied;and WHEREAS, the Assessor has submitted his recommendations to the Board for its final decision, the Board has considered such recommendations and such recommendations are attached hereto as Exhibit"B"and incorporated herein by this reference. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Eagle County,Colorado: THA T, the Board hereby approves the recommendations of the Assessor for the schedule numbers, the tax years and for the reasons set forth in Exhibit "B" and enters an order with respect to the petitions for abatement in accordance with such recommendations. BE IT FURTHER RESOLVED that a petition denied,in whole or in part,by the Board can be appealed to the Board of Assessment Appeals within thirty (30) days pursuant to C.R.S. 39-2-125. The appeal form and instructions for appeal to the Board of Assessment Appeals may be obtained from the Board of Assessment Appeals, Department of Local Affairs, 1313 Sherman Street, Room 315, Denver,Colorado 80203. DocuSign Envelope ID:9046E33C-FA36-4269-9A60-5D045CAB8272 MOVED,READ AND ADOPTED by the BoRrd of County Commissioners of the County of Eagle,State of Colorado at its regular meeting held the 13‘ day of October ,2020. sof ii6i4, COUNTY OF EAGLE, STATE OF 171" �\I LORADO,By and Through Its :\1ARD OF COUNTY COMMISSIONERS ATTEST: DocuSigned by: DocuSigned by: c+ y: U o ao °s � P(_ ,,— 1AZt Ot britAA °� o1 Clerk to the :I. 46896440... t lalitIter-Henry County Commissioners feigned by: ' air afinfdiler McQueeney Commissioner Commissioner McQueeney seconded adoption of the foregoing resolution. The roll having been called,the vote was as follows: Commissioner Chandler-Henry Aye Commissioner Scherr Aye Commissioner McQueeney Aye This resolution passed by 3/0 vote of the Board of County Commissioners of the County of Eagle, State of Colorado 2 DocuSign Envelope ID:9046E33C-FA36-4269-9A60-5D045CAB8272 Mark Chapin Assessor 970-328-8640 970-328-8679(f) assessor@eaglecounty.us EAGLE COUNTY wvvw.eaglecounty.us August 13,2020 RE:Abatement Petition for Schedule:R032990 Tax Year(s):2018&2019 Dear Petitioner: The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year(s)2018&2019.The enclosed Assessor Recommendation Form provides details of the Assessor's decision.Please review the following options and indicated your choice by initialing on the appropriate line,as well as signing and dating where indicated. - I wish to withdraw my petition,thus ending any further appeal. I wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. - Petitioner requests an Administrative Denial for the above schedule number. Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will deny the appeal at the second round.Further rights to appeal in accordance with the statutes will be preserved. / i /67) it;''' ' '7- lc i -:' Sr nature Date �,)»,_.�✓.J 6. 6 72t;672_. 86: 72 CI £ /t' c- A?/V,/ s3 c' i'6�.5 . �-' ( F Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office at PO Box 449;Eagle,CO 81631.You may also email your request to Prittany.Thatcher@eaalecounty,us. If you wish to withdraw your petition,no further action is required by you. However,if you wish to continue with this appeal process a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&time will be mailed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me or Rhea Silverkorn in Administration. Brittany Thatcher Rhea Silverkom Abatement Administrator Executive Administration Coordinator (970)328-8638 970-328-8612 Brittany.Thatcher a(�,eaglecounty.us Rhea.Silverkomtceaglecounty,us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 EXHIBIT A DocuSign Envelope ID:9046E33C-FA36-4269-9A60-5D045CAB8272 41111F; Mark Chapin Assessor 970-328-8640 970-328-8679(f) assessor@eaglecounty.us EAGLE COUNTY www,eagtecoupty.us September 1,2020 RE:Abatement Petition for Schedule:R009087 Tax Year(s):2018&2019 Dear Petitioner: The Eagle County Assessor's Office has reviewed the Petition for Abatement you filed for the above referenced property and is recommending Denial of the Petition for tax year(s)2018&2019.The enclosed Assessor Recommendation Form provides details of the Assessor's decision,Please review the following options and indicated your choice by initialing on the appropriate line,as well as signing and dating where indicated. I wish to withdraw my petition,thus ending any further appeal. I wish to have a hearing of my petition before a hearing officer appointed by the County Board of Commissioners. Petitioner requests an Administrative Denial for the above schedule number.Petitioner acknowledges that no hearing will be scheduled and that the County Board of Commissioners will deny the appeal at the second round.Further rights to appeal in accordance with the statutes will be preserved. ( I Signatu Date t)itti= c .Y+ WAeckflt,q 0Aec ti.4ADc 't0t,cAtvt Print Name Email Please return this form as soon as possible to the Eagle County Assessor's Office at PO Box 449;Eagle,CO 81631.You may also email your request to Brittany.Thatcher(a eaglecountv.us. If you wish to withdraw your petition,no further action is required by you.However,if you wish to continue with this appeal process a hearing before an independent hearing officer will be scheduled for consideration of your tax abatement petition. A Notice of Hearing detailing the hearing date&time will be mailed to you upon receipt by the Eagle County Administration Office. If you have any questions please feel free to contact me or Rhea Silverkorn in Administration. Brittany Thatcher Rhea Silverkorn Abatement Administrator Executive Administration Coordinator (970)328-8638 970-328-8612 Brittanv.Thatcher a(�eanlecounty.us Rhea.Siiverkorn a0eaolecounty.us 500 Broadway,P.O.Box 449,Eagle,Colorado 81631 EXHIBIT A DocuSign Envelope ID: ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED X To: Mark Chapin, Eagle County Assessor From: Andrea Noakes Date: 8/11/2020 Owner: CASCADE MCIF LIC Schedule ft; m032990 Tax Parcel#: 2103-121'14'002 The appraisal section has completed its review of the referenced property as of this date and here submits it's findings and recommendations as stated below: X Denial Approval as Submitted Abatement/Refund different than requested (Approval in part) Assessment Rate: 29% TAX YEAR 2018 TAX YEAR 2019 Tax Area: SC125 Mill Rate: 60.025 Tax Area: SC125 Mill Rate: 56.576 Actual Assessed Taxes Actual Assessed Taxes Orig: $469'670 $136,200 $8'175.40 Prig: $647'900 $187'890 $10'630.08 Corr: $469,670 $136'200 $8'17I40 Corr: $647,900 $187'890 $10'630.08 Abate: $U $V $0.001 Abate: $0 $o $0.00 The basis of the recommendation is: Comparable market data was reviewed and analyzed with the subject property. The valuation of the subject is a fair representation of'market value'for the subject property. The value was determined in a way that is consistent with sound mass appraisal modeling and has been tested with individual property appraisal methodology. The subject property value was appealed in 2020 to the County Board of Equalization. The appeal was denied and the value was upheld. According to statute,the valuation must be the same for 2019 and 2020 unless there are unusual conditions such as remodels change in use,or new construction. There were no unusual conditions present for the subject property,thus the valuation for 2019 should be the same as 2020. I respectfully recommend that the valuation of the subject property be upheld at its current value of$469,670 for 2018, and $647'9UUfor ZO}9, Appraisal Manager Approval: Assessor Approval: �.��w� � - / ^ =~� ^-- — W�~ GIDOCS/Abauemento/zVlz/Aha,ementRev|pnnn.x|,x Revised 4-20-11 MJK DocuSign Envelope ID:9046E33C-FA36-4269-9A60-5D045CAB8272 ABATEMENT RECOMMENDATIONS ASSESSOR GENERATED TAXPAYER GENERATED n To: Mark Chapin, Eagle County Assessor From: Kevin Cassidy Date: 7/9/2019 Owner: SONNENALP PROPERTIES INC Schedule#: R009087 Tax Parcel#: 2101-060-02-011 The appraisal section has completed its review of the referenced property as of this date and here submits it's findings and recommendations as stated below: x Denial n Approval as Submitted Abatement/Refund different than requested(Approval in part) Assessment Rate: 29% TAX YEAR 2018 TAX YEAR 2019 Tax Area: SC 103 Mill Rate: 51.9510 Tax Area: SC 103 Mill Rate: 50.9190 Actual Assessed Taxes Actual Assessed Taxes Orig: $1,271,610 $91,560 $4,756.64 Orig: $2,355,240 $168,400 $8,574.76 Corr: $1,271,610 $91,560 $4,756.64 Corr: $2,355,240 $168,400 $8,574.76 Abate: $0 $0 $0.00 Abate: $0 $0 $0.00 The basis of the recommendation is: This abatement does not meet the requirements for exemption under C.R.S.29-4-227 In addition the petitioner is not entilted to a refund of property taxes for tax years 2018-2019 pursuant to C.R.S.29-4-227 Appraisal Manager Approval: Assessor Approval: 416 11/4 G:/DOCS/Abatements/2011/AbatementRealForm.x HIBIT B Revised 4.20.11 MX FOR ASSESSORS AND COUNTY COMMISSIONERS USE ONLY (Section III or Section IV must be completed) Every petition for abatement or refund filed pursuant to §39-10-114,C.R.S.shall be acted upon pursuant to the provisions of this section by the Board of County Commissioners or the Assessor,as appropriate,within six months of the date of filing such petition,§39-1-113(1.7), C.R.S. Section III: Written Mutual Agreement of Assessor and Petitioner (Only for abatements up to$10,000) The Commissioners of County authorize the Assessor by Resolution No. to review petitions for abatement or refund and to settle by written mutual agreement any such petition for abatement or refund in an amount of$10,000 or less per tract,parcel,or lot of land or per schedule of personal property,in accordance with§39-1-113(1.5),C.R.S. The Assessor and Petitioner mutually agree to the values and tax abatement/refund of: Tax Year Tax Year Actual Assessed Tax Actual Assessed Tax Original Corrected Abate/Refund Note:The total tax amount does not include accrued interest,penalties,and fees associated with late and/or delinquent tax payments,if applicable. Please contact the County Treasurer for full payment information. Petitioner's Signature Date Assessor's or Deputy Assessor's Signature Date Section IV: Decision of the County Commissioners (Must be completed if Section III does not apply) WHEREAS,the County Commissioners of Eagle County,State of Colorado,at a duly and lawfully called regular meeting held on 10 // 13 / 2020t which meeting there were present the following members: Month Day Year Kathy Chandler-Henry,Matt Scherr&Jeanne McQueeney with notice of such meeting and an opportunity to be present having been given to the Petitioner and the Assessor of said County and Assessor Mark Chapin (not present)and Name Petitioner Sonnenalp Properties Inc (not present),and WHEREAS,the said Name County Commissioners have carefully considered the within petition,and are fully advised in relation thereto, NOW BE IT RESOLVED,that the Board(agrees)with the recommendation of the Assessor and the petition denied)with an abatement/refund as follows: 2018 $91,560 $0.00 2019 $168,400 $0.00 Year Assessed Value Taxes Abate/Refund Year Assessed Value Taxes Abate/Refund —DoccuSigned by: tl At t 1. 66111 Lir-"-�t.lA Chairp ongfAt 1 ng4rMountyCommissione(s'Signature Regina O'Brien County Clerk and Ex-officio Clerk of the Board of County Commissioners in and for the aforementioned county,do hereby certify that the above and foregoing order is truly copied from the record of the proceedings of the Board of County Commissioners. IN WITNESS WHEREOF,I have hereunto set my hand and affixed the s thjAc ciAlgty this da of • 10/14/2020 r Month Year I/U1 V brit—UA, Co (t*pd;rg County Clerk's Signature Note: Abatements greater than$10,000 per schedule,per year,must be submitted in duplicate to the Property Tax Administrator for review. Section V: Action of the Property Tax Administrator (For all abatements greater than$10,000) The action of the Board of County Commissioners,relative to this abatement petition,is hereby ❑Approved ❑Approved in part$ ❑Denied for the following reason(s): Secretary's Signature Property Tax Administrator's Signature Date 15-DPT-AR No.920-66/16 Schedule Number R009087